Bruce L. Ross & Company

A Boutique Forensic Accounting Practice

We bring our thirty years of expertise in forensic accounting, business and data analysis to your economic litigation. Committed to integrity and objectivity in the performance of our duties, we will work with you to bring clarity to the economic issues at all stages of the dispute resolution process: Pretrial, Discovery, Settlement, Mediation, Arbitration and Trial.

It is our mission as forensic accountants and expert witnesses to decipher meaning from economic records and then we communicate our opinion to the client and, if necessary, to the Trier of Fact, in plain English, without a lot of accounting jargon, that people often find confusing. The result is a reliable and understandable opinion. When you know the economics of your case, you are in a better position to resolve it.

"Light Is The Symbol Of Truth"- James Russell Lowell -

About

Our mission as forensic accountants and expert witnesses is to ascertain the truth of what the economic records show.

To help resolve your dispute, your litigation support team must address the correct questions. The Bruce L. Ross & Company team begins its relationship with every client by helping to identify those questions.

In litigation and other disputed matters, there often are hundreds of thousands of data points that must be identified, investigated, categorized and analyzed. The financial and statistical information has to be viewed in the context of market and other research before objective answers to the questions in a dispute can be reached. We investigate and analyze future loss profits, forecast income yet to be derived, perform valuations and investigate fraud. Effectively framing the questions early in a dispute process brings quicker resolution to the case, saving you time and money.

With Bruce L. Ross & Company, the numbers won’t confuse your case. They will help illuminate the truth.

Our Team

The unique value each member of our team brings to your case assures that you will receive the best
work product we can offer.

Bruce L. Ross

PRESIDENT

Bruce has always had a facility for numbers and a passion for discovering the truth. His work over the last thirty years as a forensic accountant and expert witness has allowed him to utilize both for the benefit of his clients…

At an early age, Randy developed a desire to have a positive impact on the world. After graduating from Pitzer College, a member of the Claremont Colleges, in 1976, and from the University of San Francisco Law…

Jason received his BA in Economics from Princeton University in 1995 and then headed for Wall Street and the world of investment banking, He later joined Bruce L. Ross & Company as a Senior Manager and decided to become…

John loves the challenge of unraveling complex, data-based questions. He graduated from Harvard University in 1990 with a degree in Chemistry and went straight to work as an Applications Chemist in the analytical…

"Truth Will Ultimately Prevail Where Pains Is Taken To Bring It To Light."- George Washington -

Services We Offer

Expert Witness Testimony

For more than thirty years, Bruce L. Ross & Company has provided expert witness services, working with both plaintiffs and defendants, in both State and Federal Court. We bring credibility to our testimony, illuminating the economic issues of your case, using straightforward and clear language that the Trier of Fact can understand. Our oral testimony is generally supported by an outline of the major facts and assumptions we relied on and always by a clean and organized set of accounting work papers. When necessary, or upon request, we also prepare formal written reports, summarizing our opinions and the data that support them.

Consulting

Bruce L. Ross & Company’s consultation services arm you with strategies that help you resolve your economic dispute before it ever comes to trial. When economic issues are in dispute, engaging Bruce L. Ross & Company early in the resolution process will enable you to request the relevant information for the preparation of your case well in advance of the discovery cut off date or trial. Our team can then help you understand that information in the context of your case.

"Beyond A Doubt Truth Bears The Same Relation To Falsehood As Light To Darkness"- Leonardo da Vinci -

Questions We Answer

Clients come to Bruce L. Ross and Company for answers to the economic questions that have arisen in a dispute. Often the issue relates to liability, for example whether or not there is fraud, alter ego or a violation of certain contract or code provisions. Often the issue relates to damages. In all cases, we use our analytical skills developed over more than thirty years of work in forensic accounting. Utilizing sophisticated database tools and modeling, we dig deep into the research and records to address the following types of questions:

Economic Damages

As damage experts, the professionals at Bruce L. Ross & Company analyze economic facts and develop models to calculate the amount of damages sustained in a dispute. We may also investigate and analyze the economic issues relating to liability, causation and mitigation. We identify necessary and relevant information often presented in big databases in formulating our expert opinions and then apply established methodologies designed to withstand challenges to admissibility.

Lost Profits

There are established methodologies for measuring the income a business has lost from various types of bad acts. Bruce L. Ross & Company is adept at applying both analytical and scientific techniques to measure lost revenues, lost profits, lost rents, lost royalty income and other items that may specifically be defined in contract language.

Disgorgement

In actions seeking disgorgement of profits, Bruce L. Ross & Company works with you at all stages of the dispute to assist in determining the revenues and/or the expenses associated with profits received by the defendant.

Loss In Value

When the value of an asset or business is permanently lost, the analysis of damages may require a different approach from that of lost income. When loss in value is the correct approach to calculating damages, Bruce L. Ross & Company will apply current professional standards to make sure it delivers a reliable opinion that withstands scrutiny.

Out of Pocket Expenses

Bruce L. Ross & Company’s systematic and methodical approach to data management enables us to survey and categorize efficiently the volumes of source documents necessary to substantiate the out of pocket costs directly related to a defendant’s conduct or the sums spent to mitigate the effects of that conduct.

Lost Earnings of Persons

Bruce L. Ross & Company applies the same rigorous analysis and modeling in personal injury, wrongful termination, wrongful death and other cases brought by individuals as it does to lost business income disputes. Our in-depth inquiry extends to items beyond plaintiff’s lost compensation, such as fringe benefits, pensions and retirement income as well as their increased medical and other out of pocket expenses.

Valuation

Bruce L. Ross & Company specializes in valuation services in the context of disputed situations. Whether valuing a business interest or an interest in intellectual property, we are mindful of the applicable professional standards and utilize the same rigorous research and evaluation techniques that allow our analyses to withstand challenges from the opposing party.

Fraud Investigation

Bruce L. Ross & Company reviews both digital and written information from accounting systems, banks, security data, supporting records and other information as needed to uncover misappropriation of assets and other unusual or irregular activities.

Contract Compliance

Sometimes, it is not clear whether the parties are in compliance with their contractual obligations. In some agreements, audit rights are provided for within the document itself. Other times, the parties end up in a dispute, requiring an investigation of the books and records to determine whether, for example, the proper royalties or commissions have been paid or whether the buyer purchased the agreed-upon quantity of products. The professionals at Bruce L. Ross & Company understand the accounting terms of business contracts and can aid in the determination of whether the parties are living up to their commitments.

Punitive Damages

In addition to economic damages, a plaintiff may seek to recover punitive damages. If punitive damages are an issue in your case, Bruce L. Ross & Company can provide a calculation to assist the Trier of Fact in understanding what a minimum award for such damages might be. By thoroughly and carefully analyzing a defendant’s financial statements, we can formulate an opinion as to what might be considered a material misstatement for the purpose of financial reporting, which may be used as proxy for what amount would have a material impact on defendant’s business.

"The Truth Will Come To Light"- William Shakespeare -

Selected Practice Areas

As both expert witnesses and consultants, the professionals at Bruce L. Ross and Company have a range and depth of experience in multiple practice areas. With more than thirty years of experience as forensic accountants, we know how to uncover and interpret information buried deep in financial records and data.

Complex Commercial Litigation

Whether the case arises out of breach of contract, unfair trade practices, corporate securities violations, disputes relating to financial institutions or a myriad of other areas of law, Bruce L. Ross & Company is involved at all stages of large-scale business litigation. Counsel may need help in crafting discovery requests for financial information or in understanding the financial documents that have already been produced. A case may require an accounting interpretation of contract provisions or a tracing of how money was spent. It may require an analysis of trends or a valuation or damages opinion. It may require expert testimony. Law firms of all sizes have looked to Bruce L. Ross & Company to provide these services.

Wage and Hour / Labor Disputes

Bruce L. Ross & Company has been involved in numerous wage and hour and labor cases, calculating damages in individual plaintiff litigation and class actions. We excel at managing and analyzing large amounts of employee data, such as time clock and payroll data sets often utilized in this type of case. We can assist on matters related to class eligibility as well as the calculations of damages, on an overall class basis or down to an individual class member basis. Engaging us early in the process to evaluate the extent of defendant's exposure to such claims often can speed resolution of the dispute.

Class Action Damages

Bruce L. Ross & Company has extensive expertise in modeling large sets of complex data to uncover trends and patterns that explain the facts and circumstances of financial disputes. This experience is especially useful in class actions, in which numerous parties and claims are involved. The metrics we rely on are generally quantitative in nature, but not necessarily financial. We will analyze financial and non-financial data, including trends, patterns, market history and other metrics, required to determine class eligibility and individual damages.

Intellectual Property

Bruce L. Ross & Company’s extensive experience in the calculation of intellectual property damages takes into account the uniqueness of the type of intellectual property involved. We analyze damages including lost profits, lost royalties, disgorgement, price erosion, loss in business value and valuation of the intellectual property asset itself.

Real Estate

Real Estate disputes come in many forms. From the breach of a contract for the purchase and sale of real property, to construction defects, to environmental contamination and remediation, Bruce L. Ross & Company can calculate damages for even the largest projects. Our experience extends to Superfund sites and large-scale developments, and has involved calculations of lost profits, loss in value and out of pocket expenditures.

"Two Qualities Are Indispensable: First, An Intellect That, Even In The Darkest Hour, Retains Some Glimmerings Of The Inner Light Which Leads To Truth; And Second, The Courage To Follow This Faint Light Wherever It May Lead"- Carl Von Clausewitz -